# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十条 (Supplementary Provisions, Article 20)（特定寄附信託の利子所得の非課税に関する経過措置） — address `suppl-5031-11/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十条（特定寄附信託の利子所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts caption: machine translation, not official suppl-5031-11/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20 **第一項** 新租税特別措置法第四条の五第三項の規定は、施行日以後に提出する同項に規定する特定寄附信託申告書について適用し、施行日前に提出した旧租税特別措置法第四条の五第三項に規定する特定寄附信託申告書については、なお従前の例による。 suppl-5031-11/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20/par-1 The provisions of Article 4-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a return for a specified donation trust prescribed in that paragraph that is submitted on or after the Effective Date, and with regard to a return for a specified donation trust prescribed in Article 4-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第四条の五第五項から第七項までの規定は、施行日以後に同条第三項の特定寄附信託の受託者の同項に規定する営業所等に対して行う同条第五項に規定する電磁的方法による同条第三項に規定する特定寄附信託申告書に記載すべき事項及び同項に規定する特定寄附信託契約の契約書の写しに記載されるべき事項の提供について適用する。 suppl-5031-11/art-20/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20/par-2 The provisions of Article 4-5, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in a return for a specified donation trust prescribed in paragraph (3) of that Article and the matters to be stated in a copy of the contract document of the specified donation trust contract prescribed in that paragraph, made on or after the Effective Date to the business office or similar place prescribed in that paragraph of the trustee of the specified donation trust referred to in paragraph (3) of that Article. machine translation, not official --- ## Cites - suppl-5031-11/art-20/par-1: 新租税特別措置法第四条の五第三項 → 租税特別措置法 第四条の五第三項 (Article 4-5, paragraph (3)), art-4-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-3 - suppl-5031-11/art-20/par-2: 同条第三項 → 租税特別措置法 第四条の五第三項 (Article 4-5, paragraph (3)), art-4-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-3 - suppl-5031-11/art-20/par-2: 新租税特別措置法第四条の五第五項から第七項まで → 租税特別措置法 第四条の五第五項 (Article 4-5, paragraph (5)), art-4-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-5 - suppl-5031-11/art-20/par-2: 新租税特別措置法第四条の五第五項から第七項まで → 租税特別措置法 第四条の五第七項 (Article 4-5, paragraph (7)), art-4-5/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-7 - suppl-5031-11/art-20/par-2: 新租税特別措置法第四条の五第五項から第七項まで → 租税特別措置法 第四条の五第六項 (Article 4-5, paragraph (6)), art-4-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-6 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-627, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07